Assessing the Implementation of the Audit Management Information System (SIMAUDI) in the Directorate General of Customs and Excise Using the DeLone and McLean Model

A Management Information System (MIS) provides managers with essential tools and information to facilitate informed decision-making. This study evaluates the implementation of the Audit Management Information System (SIMAUDI) at the Directorate General of Customs and Excise (DGCE) using the DeLone and McLean Information System Success Model (ISSM). The research focuses on SIMAUDI users at the DGCE, including auditors, structural officials, and staff, with respondents selected through purposive sampling fromboth the DGCE Headquarters and Regional Offices. A mixed-methods approach was employed, combining quantitative and qualitative methodologies. Data collection involved surveys, interviews, and document analysis to capture a comprehensive understanding of the system's effectiveness. The findings reveal that system quality enhances accessibility and reliability, though challenges with outdated data persist. Information quality supports audit monitoring but requires improvement to ensure timeliness. Service quality expedites technical responses, although training opportunities remain limited. While system usage facilitates administrative tasks, its adoption is still constrained. User satisfaction is influenced by perceived efficiency, and the system's overall impact contributes to productivity but has yet to significantly reduce the manual workload. In conclusion, SIMAUDI demonstrates considerable potential to improve accountability and transparency in the audit process. However, regular evaluation and continuous improvements are essential to optimize its performance and fully realize its benefits.